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E File 2012 Tax Return

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E File 2012 Tax Return

E file 2012 tax return 4. E file 2012 tax return   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. E file 2012 tax return Private communication service. E file 2012 tax return Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes Excise taxes are imposed on amounts paid for certain facilities and services. E file 2012 tax return If you receive any payment on which tax is imposed, you are required to collect the tax, file returns, and pay the tax over to the government. E file 2012 tax return If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. E file 2012 tax return See chapter 14, later. E file 2012 tax return Uncollected Tax Report A separate report is required to be filed by collecting agents of communications services and air transportation taxes if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it is impossible for the collecting agent to collect the tax. E file 2012 tax return The report must contain the name and address of the taxpayer, the type of facility provided or service rendered, the amount paid for the facility or service (the amount on which the tax is based), and the date paid. E file 2012 tax return Regular method taxpayers. E file 2012 tax return   For regular method taxpayers, the report must be filed by the due date of the Form 720 on which the tax would have been reported. E file 2012 tax return Alternative method taxpayers. E file 2012 tax return   For alternative method taxpayers, the report must be filed by the due date of the Form 720 that includes an adjustment to the separate account for the uncollected tax. E file 2012 tax return See Alternative method in  chapter 11. E file 2012 tax return Where to file. E file 2012 tax return    Do not file the uncollected tax report with Form 720. E file 2012 tax return Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. E file 2012 tax return  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. E file 2012 tax return Local telephone service. E file 2012 tax return   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. E file 2012 tax return Local telephone service also includes any facility or services provided in connection with this service. E file 2012 tax return The tax applies to lease payments for certain customer premises equipment (CPE) even though the lessor does not also provide access to a local telecommunications system. E file 2012 tax return Local-only service. E file 2012 tax return   Local-only service is local telephone service as described above, provided under a plan that does not include long distance telephone service or that separately states the charge for local service on the bill to customers. E file 2012 tax return Local-only service also includes any facility or services provided in connection with this service, even though these services and facilities may also be used with long-distance service. E file 2012 tax return Private communication service. E file 2012 tax return   Private communication service is not local telephone service. E file 2012 tax return Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. E file 2012 tax return However, the charge for the service must be stated separately from the charge for the basic system, and the accessory must function, in whole or in part, in connection with intercommunication among the subscriber's stations. E file 2012 tax return Teletypewriter exchange service. E file 2012 tax return   This includes access from a teletypewriter or other data station to a teletypewriter exchange system and the privilege of intercommunication by that station with most persons having teletypewriter or other data stations in the same exchange system. E file 2012 tax return Figuring the tax. E file 2012 tax return   The tax is based on the sum of all charges for local telephone service included in the bill. E file 2012 tax return However, if the bill groups individual items for billing and tax purposes, the tax is based on the sum of the individual items within that group. E file 2012 tax return The tax on the remaining items not included in any group is based on the charge for each item separately. E file 2012 tax return Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. E file 2012 tax return Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. E file 2012 tax return Nontaxable service. E file 2012 tax return   Nontaxable service means bundled service and long distance service. E file 2012 tax return Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. E file 2012 tax return Bundled service. E file 2012 tax return   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. E file 2012 tax return Bundled service includes plans that provide both local and long distance service for either a flat monthly fee or a charge that varies with the elapsed transmission time for which the service is used. E file 2012 tax return Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. E file 2012 tax return If Voice over Internet Protocol service provides both local and long distance service and the charges are not separately stated, such service is bundled service. E file 2012 tax return   The method for sending or receiving a call, such as on a landline telephone, wireless (cellular), or some other method, does not affect whether a service is local-only or bundled. E file 2012 tax return Long distance service. E file 2012 tax return   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. E file 2012 tax return Pre-paid telephone cards (PTC). E file 2012 tax return   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. E file 2012 tax return Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. E file 2012 tax return The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. E file 2012 tax return The transferee is the person liable for the tax and is eligible to request a credit or refund. E file 2012 tax return For more information, see Regulations section 49. E file 2012 tax return 4251-4. E file 2012 tax return   The holder is the person that purchases a PTC to use and not to resell. E file 2012 tax return Holders are not liable for the tax and cannot request a credit or refund. E file 2012 tax return Pre-paid cellular telephones. E file 2012 tax return   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. E file 2012 tax return The transferee is the person eligible to request the credit or refund. E file 2012 tax return Installation charges. E file 2012 tax return   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. E file 2012 tax return However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. E file 2012 tax return Answering services. E file 2012 tax return   The tax does not apply to amounts paid for a private line, an answering service, and a one-way paging or message service if they do not provide access to a local telephone system and the privilege of telephonic communication as part of the local telephone system. E file 2012 tax return Mobile radio telephone service. E file 2012 tax return   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. E file 2012 tax return Coin-operated telephones. E file 2012 tax return   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. E file 2012 tax return But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. E file 2012 tax return Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. E file 2012 tax return Telephone-operated security systems. E file 2012 tax return   The tax does not apply to amounts paid for telephones used only to originate calls to a limited number of telephone stations for security entry into a building. E file 2012 tax return In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. E file 2012 tax return News services. E file 2012 tax return   The tax on teletypewriter exchange service does not apply to charges for the following news services. E file 2012 tax return Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. E file 2012 tax return Services used exclusively in the collection or dissemination of news by a news ticker service furnishing a general news service similar to that of the public press. E file 2012 tax return This exemption applies to payments received for messages from one member of the news media to another member (or to or from their bona fide correspondents). E file 2012 tax return For the exemption to apply, the charge for these services must be billed in writing to the person paying for the service and that person must certify in writing that the services are used for an exempt purpose. E file 2012 tax return Services not exempted. E file 2012 tax return   The tax applies to amounts paid by members of the news media for local telephone service. E file 2012 tax return International organizations and the American Red Cross. E file 2012 tax return   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. E file 2012 tax return Nonprofit hospitals. E file 2012 tax return   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. E file 2012 tax return Also, the tax does not apply to amounts paid by these hospitals to provide local telephone service in the homes of their personnel who must be reached during their off-duty hours. E file 2012 tax return Nonprofit educational organizations. E file 2012 tax return   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. E file 2012 tax return A nonprofit educational organization is one that satisfies all the following requirements. E file 2012 tax return It normally maintains a regular faculty and curriculum. E file 2012 tax return It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. E file 2012 tax return It is exempt from income tax under section 501(a). E file 2012 tax return This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. E file 2012 tax return Qualified blood collector organizations. E file 2012 tax return   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. E file 2012 tax return A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered with the IRS, and Registered by the Food and Drug Administration to collect blood. E file 2012 tax return Federal, state, and local government. E file 2012 tax return   The tax does not apply to communication services provided to the government of the United States, the government of any state or its political subdivisions, the District of Columbia, or the United Nations. E file 2012 tax return Treat an Indian tribal government as a state for the exemption from the communications tax only if the services involve the exercise of an essential tribal government function. E file 2012 tax return Exemption certificate. E file 2012 tax return   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. E file 2012 tax return See Regulations section 49. E file 2012 tax return 4253-11. E file 2012 tax return File the certificate with the provider of the communication services. E file 2012 tax return An exemption certificate is not required for nontaxable services. E file 2012 tax return   The following users that are exempt from the communications tax do not have to file an annual exemption certificate after they have filed the initial certificate to claim an exemption from the communications tax. E file 2012 tax return The American National Red Cross and other international organizations. E file 2012 tax return Nonprofit hospitals. E file 2012 tax return Nonprofit educational organizations. E file 2012 tax return Qualified blood collector organizations. E file 2012 tax return State and local governments. E file 2012 tax return   The federal government does not have to file any exemption certificate. E file 2012 tax return   All other organizations must furnish exemption certificates when required. E file 2012 tax return Credits or Refunds If tax is collected and paid over for nontaxable services, or for certain services or users exempt from the communications tax, the collector or taxpayer may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. E file 2012 tax return Alternatively, the person who paid the tax may claim a refund. E file 2012 tax return For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. E file 2012 tax return Collectors. E file 2012 tax return   The collector may request a credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. E file 2012 tax return These requirements also apply to nontaxable service refunds. E file 2012 tax return Collectors using the regular method for deposits. E file 2012 tax return   Collectors using the regular method for deposits must use Form 720X to request a credit or refund if the collector has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. E file 2012 tax return Collectors using the alternative method for deposits. E file 2012 tax return   Collectors using the alternative method for deposits must adjust their separate accounts for the credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. E file 2012 tax return For more information, see the Instructions for Form 720. E file 2012 tax return Air Transportation Taxes Taxes are imposed on amounts paid for: Transportation of persons by air, Use of international air travel facilities, and Transportation of property by air. E file 2012 tax return Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. E file 2012 tax return Percentage tax. E file 2012 tax return   A tax of 7. E file 2012 tax return 5% applies to amounts paid for taxable transportation of persons by air. E file 2012 tax return Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. E file 2012 tax return Mileage awards. E file 2012 tax return   The percentage tax may apply to an amount paid (in cash or in kind) to an air carrier (or any related person) for the right to provide mileage awards for, or other reductions in the cost of, any transportation of persons by air. E file 2012 tax return For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. E file 2012 tax return   Generally, the percentage tax does not apply to amounts paid for mileage awards where the mileage awards cannot, under any circumstances, be redeemed for air transportation that is subject to the tax. E file 2012 tax return Until regulations are issued, the following rules apply to mileage awards. E file 2012 tax return Amounts paid for mileage awards that cannot be redeemed for taxable transportation beginning and ending in the United States are not subject to the tax. E file 2012 tax return For this rule, mileage awards issued by a foreign air carrier are considered to be usable only on that foreign air carrier and thus not redeemable for taxable transportation beginning and ending in the United States. E file 2012 tax return Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. E file 2012 tax return Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are not subject to the tax to the extent those miles will be awarded in connection with the purchase of taxable transportation. E file 2012 tax return Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are subject to the tax to the extent those miles will not be awarded in connection with the purchase of taxable transportation. E file 2012 tax return Domestic-segment tax. E file 2012 tax return   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. E file 2012 tax return However, see Rural airports, later. E file 2012 tax return A segment is a single takeoff and a single landing. E file 2012 tax return The amount of the domestic-segment tax is in the Instructions for Form 720. E file 2012 tax return Charter flights. E file 2012 tax return    If an aircraft is chartered, the domestic-segment tax for each segment of taxable transportation is figured by multiplying the tax by the number of passengers transported on the aircraft. E file 2012 tax return Rural airports. E file 2012 tax return   The domestic-segment tax does not apply to a segment to or from a rural airport. E file 2012 tax return An airport is a rural airport for a calendar year if fewer than 100,000 commercial passengers departed from the airport by air during the second preceding calendar year (the 100,000 passenger rule), and one of the following is true: The airport is not located within 75 miles of another airport from which 100,000 or more commercial passengers departed during the second preceding calendar year, The airport was receiving essential air service subsidies as of August 5, 1997, or The airport is not connected by paved roads to another airport. E file 2012 tax return   To apply the 100,000 passenger rule to any airport described in (3) above, only count commercial passengers departing from the airport by air on flight segments of at least 100 miles. E file 2012 tax return   An updated list of rural airports can be found on the Department of Transportation website at www. E file 2012 tax return dot. E file 2012 tax return gov and enter the phrase “Essential Air Service” in the search box. E file 2012 tax return Taxable transportation. E file 2012 tax return   Taxable transportation is transportation by air that meets either of the following tests. E file 2012 tax return It begins and ends either in the United States or at any place in Canada or Mexico not more than 225 miles from the nearest point on the continental United States boundary (this is the 225-mile zone). E file 2012 tax return It is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if it is not a part of uninterrupted international air transportation, discussed later. E file 2012 tax return Round trip. E file 2012 tax return   A round trip is considered two separate trips. E file 2012 tax return The first trip is from the point of departure to the destination. E file 2012 tax return The second trip is the return trip from that destination. E file 2012 tax return Uninterrupted international air transportation. E file 2012 tax return   This means transportation entirely by air that does not begin and end in the United States or in the 225-mile zone if there is not more than a 12-hour scheduled interval between arrival and departure at any station in the United States. E file 2012 tax return For a special rule that applies to military personnel, see Exemptions, later. E file 2012 tax return Transportation between the continental U. E file 2012 tax return S. E file 2012 tax return and Alaska or Hawaii. E file 2012 tax return   This transportation is partially exempt from the tax on transportation of persons by air. E file 2012 tax return The tax does not apply to the part of the trip between the point at which the route of transportation leaves or enters the continental United States (or a port or station in the 225-mile zone) and the point at which it enters or leaves Hawaii or Alaska. E file 2012 tax return Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. E file 2012 tax return 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. E file 2012 tax return Therefore, this transportation is subject to the percentage tax on the part of the trip in U. E file 2012 tax return S. E file 2012 tax return airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. E file 2012 tax return Transportation within Alaska or Hawaii. E file 2012 tax return   The tax on transportation of persons by air applies to the entire fare paid in the case of flights between any of the Hawaiian Islands, and between any ports or stations in the Aleutian Islands or other ports or stations elsewhere in Alaska. E file 2012 tax return The tax applies even though parts of the flights may be over international waters or over Canada, if no point on the direct line of transportation between the ports or stations is more than 225 miles from the United States (Hawaii or Alaska). E file 2012 tax return Package tours. E file 2012 tax return   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. E file 2012 tax return The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. E file 2012 tax return ” This rule also applies to the tax on the use of international air travel facilities, discussed later. E file 2012 tax return Liability for tax. E file 2012 tax return   The person paying for taxable transportation is liable for the tax and, ordinarily, the person receiving the payment collects the tax, files the returns, and pays the tax over to the government. E file 2012 tax return However, if payment is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation provided for under that order must collect the tax. E file 2012 tax return    A travel agency that is an independent broker and sells tours on aircraft that it charters must collect the transportation tax, file the returns, and pay the tax over to the government. E file 2012 tax return However, a travel agency that sells tours as the agent of an airline must collect the tax and remit it to the airline for the filing of returns and for the payment of the tax over to the government. E file 2012 tax return An independent third party that is not under the airline's supervision or control, but is acting on behalf of, and receiving compensation from, a passenger, is not required to collect the tax and pay it to the government. E file 2012 tax return For more information on resellers of air transportation, see Revenue Ruling 2006-52. E file 2012 tax return You can find Revenue Ruling 2006-52 on page 761 of I. E file 2012 tax return R. E file 2012 tax return B. E file 2012 tax return 2006-43 at www. E file 2012 tax return irs. E file 2012 tax return gov/pub/irs-irbs/irb06-43. E file 2012 tax return pdf. E file 2012 tax return   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. E file 2012 tax return But see Certain helicopter uses, later. E file 2012 tax return   For taxable transportation that begins and ends in the United States, the tax applies regardless of whether the payment is made in or outside the United States. E file 2012 tax return   If the tax is not paid when payment for the transportation is made, the air carrier providing the initial segment of the transportation that begins or ends in the United States becomes liable for the tax. E file 2012 tax return Exemptions. E file 2012 tax return   The tax on transportation of persons by air does not apply in the following situations. E file 2012 tax return See also Special Rules on Transportation Taxes, later. E file 2012 tax return Military personnel on international trips. E file 2012 tax return   When traveling in uniform at their own expense, United States military personnel on authorized leave are deemed to be traveling in uninterrupted international air transportation (defined earlier) even if the scheduled interval between arrival and departure at any station in the United States is actually more than 12 hours. E file 2012 tax return However, such personnel must buy their tickets within 12 hours after landing at the first domestic airport and accept the first available accommodation of the type called for by their tickets. E file 2012 tax return The trip must begin or end outside the United States and the 225-mile zone. E file 2012 tax return Certain helicopter uses. E file 2012 tax return   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. E file 2012 tax return Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. E file 2012 tax return Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). E file 2012 tax return Providing emergency medical transportation. E file 2012 tax return   However, during a use described in items (1) or (2), the tax applies if the helicopter takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. E file 2012 tax return For item (1), treat each flight segment as a separate flight. E file 2012 tax return Fixed-wing aircraft uses. E file 2012 tax return   The tax does not apply to air transportation by fixed-wing aircraft if the fixed-wing aircraft is used for any of the following purposes. E file 2012 tax return Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). E file 2012 tax return Providing emergency medical transportation. E file 2012 tax return The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. E file 2012 tax return   However, during a use described in item (1), the tax applies if the fixed-wing aircraft takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. E file 2012 tax return Skydiving. E file 2012 tax return   The tax does not apply to any air transportation exclusively for the purpose of skydiving. E file 2012 tax return Seaplanes. E file 2012 tax return   The tax does not apply to any air transportation by seaplane for any segment consisting of a takeoff from, and a landing on, water if the places where the takeoff and landing occur are not receiving financial assistance from the Airport and Airways Trust Fund. E file 2012 tax return Bonus tickets. E file 2012 tax return   The tax does not apply to free bonus tickets issued by an airline company to its customers who have satisfied all requirements to qualify for the bonus tickets. E file 2012 tax return However, the tax applies to amounts paid by customers for advance bonus tickets when customers have traveled insufficient mileage to fully qualify for the free advance bonus tickets. E file 2012 tax return International Air Travel Facilities A tax per person is imposed (whether in or outside the United States) for international flights that begin or end in the United States. E file 2012 tax return However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. E file 2012 tax return This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. E file 2012 tax return It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. E file 2012 tax return See the Instructions for Form 720 for the tax rates. E file 2012 tax return Transportation of Property by Air A tax of 6. E file 2012 tax return 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. E file 2012 tax return The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. E file 2012 tax return The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. E file 2012 tax return The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. E file 2012 tax return Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. E file 2012 tax return Exemptions. E file 2012 tax return   The tax on transportation of property by air does not apply in the following situations. E file 2012 tax return See also Special Rules on Transportation Taxes, later. E file 2012 tax return Cropdusting and firefighting service. E file 2012 tax return   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. E file 2012 tax return Exportation. E file 2012 tax return    The tax does not apply to payments for transportation of property by air in the course of exportation (including to United States possessions) by continuous movement, as evidenced by the execution of Form 1363, Export Exemption Certificate. E file 2012 tax return See Form 1363 for more information. E file 2012 tax return Certain helicopter and fixed-wing air ambulance uses. E file 2012 tax return   The tax does not apply to amounts paid for the use of helicopters in construction to set heating and air conditioning units on roofs of buildings, to dismantle tower cranes, and to aid in construction of power lines and ski lifts. E file 2012 tax return   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. E file 2012 tax return The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. E file 2012 tax return Skydiving. E file 2012 tax return   The tax does not apply to any air transportation exclusively for the purpose of skydiving. E file 2012 tax return Excess baggage. E file 2012 tax return    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. E file 2012 tax return Surtax on fuel used in a fractional ownership program aircraft. E file 2012 tax return   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. E file 2012 tax return Alaska and Hawaii. E file 2012 tax return   For transportation of property to and from Alaska and Hawaii, the tax in general does not apply to the portion of the transportation that is entirely outside the continental United States (or the 225-mile zone if the aircraft departs from or arrives at an airport in the 225-mile zone). E file 2012 tax return But the tax applies to flights between ports or stations in Alaska and the Aleutian Islands, as well as between ports or stations in Hawaii. E file 2012 tax return The tax applies even though parts of the flights may be over international waters or over Canada, if no point on a line drawn from where the route of transportation leaves the United States (Alaska) to where it reenters the United States (Alaska) is more than 225 miles from the United States. E file 2012 tax return Liability for tax. E file 2012 tax return   The person paying for taxable transportation is liable for the tax and, ordinarily, the person engaged in the business of transporting property by air for hire receives the payment, collects the tax, files the returns, and pays the tax over to the government. E file 2012 tax return   If tax is not paid when a payment is made outside the United States, the person furnishing the last segment of taxable transportation collects the tax from the person to whom the property is delivered in the United States. E file 2012 tax return Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. E file 2012 tax return Aircraft used by affiliated corporations. E file 2012 tax return   The taxes do not apply to payments received by one member of an affiliated group of corporations from another member for services furnished in connection with the use of an aircraft. E file 2012 tax return However, the aircraft must be owned or leased by a member of the affiliated group and cannot be available for hire by a nonmember of the affiliated group. E file 2012 tax return Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. E file 2012 tax return   For this rule, an affiliated group of corporations is any group of corporations connected with a common parent corporation through 80% or more of stock ownership. E file 2012 tax return Small aircraft. E file 2012 tax return   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. E file 2012 tax return However, the taxes do apply if the aircraft is operated on an established line. E file 2012 tax return “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. E file 2012 tax return However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. E file 2012 tax return   Consider an aircraft to be operated on an established line if it is operated on a charter basis between two cities also served by that carrier on a regularly scheduled basis. E file 2012 tax return   Also, the taxes apply if the aircraft is jet-powered, regardless of its maximum certificated takeoff weight or whether or not it is operated on an established line. E file 2012 tax return Mixed load of persons and property. E file 2012 tax return   If a single amount is paid for air transportation of persons and property, the payment must be allocated between the amount subject to the tax on transportation of persons and the amount subject to the tax on transportation of property. E file 2012 tax return The allocation must be reasonable and supported by adequate records. E file 2012 tax return Credits or refunds. E file 2012 tax return   If tax is collected and paid over for air transportation that is not taxable air transportation, the collector may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. E file 2012 tax return Alternatively, the person who paid the tax may claim a refund. E file 2012 tax return For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. E file 2012 tax return Prev  Up  Next   Home   More Online Publications
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A part of the Department of Education, the Innovation and Improvement Office invests in innovative educational programs and practices, administers grant programs in pursuit of that aim, and liaises with the nonpublic education community.

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The E File 2012 Tax Return

E file 2012 tax return Publication 550 - Additional Material Prev  Up  Next   Home   More Online Publications